ANITA SUMANTH
Mondelez India Foods Pvt Ltd. , Rep. By its Authorised Signatory, E. N. Prabakaran Chennai – Appellant
Versus
State of Tamil Nadu, Through its Secretary Department of Revenue, Chennai – Respondent
JUDGMENT
(Prayerin W.P.No.1305 of 2020: Petition filed under Article 226 of the Constitution of India praying to issue a writ of certiorarified mandamus to call for the records of the impugned order bearing TNVAT AP No.65/2018 (2011-12) dated 15.11.2019 passed by respondent no.2 and quash the same, and consequently direct the respondent no.2 to consider the submissions made by the petitioner / merits of the petitioner''s case.
In W.P.No.1309 of 2020: Petition filed under Article 226 of the Constitution of India praying to issue a writ of certiorarified mandamus to call for the records of the impugned order bearing TNVAT AP No.61/2018 (2012-13) dated 15.11.2019 passed by respondent no.2 and quash the same, and consequently direct the respondent no.2 to consider the submissions made by the petitioner / merits of the petitioner''s case.
in W.P.No.1311 of 2020: Petition filed under Article 226 of the Constitution of India praying to issue a writ of certiorarified mandamus to call for the records of the impugned order bearing TNVAT AP No.62/2018 (2013-14) dated 15.11.2019 passed by respondent no.2 and quash the same, and consequently direct the respondent no.2 to consider the submissions m
The main legal point established in the judgment is the application of Section 84 of the Tamil Nadu Value Added Tax Act, 2006, which empowers the authorities to rectify an error apparent on the face ....
Erroneous reasoning for rejecting rectification application under TNVAT Act, 2006 based on prescribed time limit.
The main legal point established in the judgment is the application of the best judgment method due to the petitioner's failure to respond to summons, and the provision for rectification of the order....
The main legal point established in the judgment is that the continuity of business in the petitioner's hands, despite the demise of the original dealer, validated the assessment orders made in the n....
Assessment orders quashed as barred by six-year limitation under S.27 TNVAT Act from prior assessments.
The main legal point established in the judgment is the requirement for the assessing officer to apply an independent mind and adhere to the principles of judicial discipline in assessment proceeding....
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